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This conversation with Göran Roos explores leveraging the interrelated roles of intellectual capital and strategy in contemporary organizations. Roos has created frameworks which make the intangible of intellectual capital understood as a very real asset and to be cultivated, measured and...
Provides both scientific and practical insights into the creation of strategic important intellectual capital. Decontextualizes outcomes from the field of strategy process research in order to apply the findings to, and develop them for, the creation of strategic intellectual capital. By playing...
Claims the greatest challenge facing the accounting profession is understanding the huge difference between its balance sheet and market valuation. This gap represents the core value of the company - its intellectual capital represented by brands, products, competitive advantage, patents, trade...
States that if organisations are to more effectively identify, measure and manage their intellectual capital, the responsibilities for initiating and executing these tasks will fall upon the managers of organisations. Addresses the question "To what extent does organisational type and managerial...
Knowledge value added is a new cost accounting technique making waves in intangibles accounting. It helps managers conduct a business process audit. However, the managers need a behavioral tool to understand the factors that influence human capital knowledge value add, in order to increase the...
While start-up firms create a substantial economic impact on most economies, the failure rate of start-up firms seems to remain high over time. Few authors have examined the influence of intellectual capital management on business performance, and when it has been examined, the focus has been on...
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